Assessee's Lack of Board Approval Affects Section 10B Deduction Eligibility, But Not Required for Section 10A Deduction.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Deduction u/s 10B - The assessee has not been approved as a 100% EOU by the Board appointed in this behalf - But, for the entitlement for deduction u/s 10A as such no approval of the Board is necessary - AT....